The Auditor's Primary Purpose in Auditing the Client's System of Internal

Multiple Choice

The auditor's primary purpose in auditing the client's system of internal control over financial reporting is

A) to prevent fraudulent financial statements from being issued to the public.
B) to evaluate the effectiveness of the company's internal controls over all relevant assertions in the financial statements.
C) to report to management that the internal controls are effective in preventing misstatements from appearing on the financial statements.
D) to efficiently conduct the Audit of Financial Statements.